What question did this study set out to answer?

The article aims to identify efficiency problems in state budget resource allocation and usage.

May 31, 2026Open Access

Problems of Efficient Use of Budgetary Resources and Directions for Their Optimization

Key Points

The article aims to identify efficiency problems in state budget resource allocation and usage.
Analyzed the transparency level in public procurement systems in Uzbekistan.
Studied financial errors identified through control measures from 2024 to 2026.
Developed scientific proposals for improving budget discipline and digitizing the audit system.
Identified issues of transparency and fiscal losses in investment project financing.
Proposed measures to enhance budget discipline.
Suggested digital solutions for the audit system.

Abstract

This article examines the problems of efficiency in the process of allocating and using state budget funds. The article analyzes the level of transparency in the public procurement system, fiscal losses in financing investment projects, and the theory of "institutional rent-seeking" using the example of the financial system of Uzbekistan. In addition, financial errors identified as a result of control measures in 2024–2026 were studied, and scientific proposals were developed to strengthen budget discipline and digitalize the audit system.

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Institutions

Tashkent State University of Economics

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